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SD HB1254

Bill

Official Source

Status

Enrolled

3/3/2026

Primary Sponsor

Leslie Heinemann

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Sales tax exemption created for soil amendments as defined in § 38-19A-1 when used exclusively for agricultural purposes
  • Minimum purchase threshold of 500 pounds or more of any single soil amendment product required in a single sale to qualify for exemption
  • Adds new section to South Dakota tax code chapter 10-45
  • Bill status: Enrolled (passed both chambers of the 101st Legislative Session)

Legislative Description

Exempt any soil amendment used exclusively for agricultural purposes from sales tax.

Taxation

Last Action

Delivered to the Governor on March 09, 2026 H.J. 534

3/9/2026

Committee Referrals

Agriculture and Natural Resources2/20/2026
Taxation2/3/2026

Full Bill Text

No bill text available